THE city’s surprise choice of Boathouse operator Dean Poll to take over Tavern on the Green raises questions — like, why replace overpriced, tolerable food with food intolerable at any price?

But the baffling decision goes beyond culinary considerations.

First, the “selection” of Poll by the Parks Department is merely an agreement to hold exclusive talks with the city over license terms. That’s what “subject to successful completion of contract negotiations” means.

If you think that’s just a technicality, recall that in 2001 Vornado Realty was “chosen” by the Port Authority to buy the World Trade Center. Once the sides got down to details, the deal collapsed.

The Parks Department’s announcement doesn’t mention a 2007 audit by Comptroller Bill Thompson, who claimed the Boathouse had scammed the city out of money by undercounting revenue by $2.4 million. (The city said Poll owed less than Thompson believed; an insider says the lesson of that dispute will “find its way” into a deal at the Tavern site.)

Poll pledges $25 million in capital improvements. He told Crain’s he has no investors but has “secured a bank loan.” Amazing, when banks aren’t lending a dime for construction!

And $25 million doesn’t sound like enough for all the planned “improvements.” One of them is a “new venue” near the West Drive that will include bike racks. The racks, beloved by the Department of Transportation, suggest Parks was one of several agencies overseeing the decision.

Poll must deal with Local 6, the rugged union that kept profits at Tavern remarkably low for a place doing $36 million in annual revenue.

Poll’s Boathouse is not unionized. He’s in for an awakening. So are we all.